​Which of the following is not a common tax base?

A) ​income
B) ​wealth
C) ​marital status
D) ​consumption

Tax Base

The thing that is taxed. Generally income, wealth, or consumption.

Marital Status

This denotes whether someone is married, single, divorced, widowed, or has another state of marital connection as recognized by law.

Income

Income refers to the money received by an individual or business for work, from investments, or from various sources over a period, typically used to fund expenses.